PARMA HOCKEY ASSOCIATION (EIN 237281860) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1972

Legal Domicile

Principal Officer

SARA STETTIN

Phone

2164093288

Tax Period

2023-06-01 to 2024-05-31

PARMA HOCKEY ASSOCIATION, founded in 1972, is a small nonprofit in the Recreation & Sports sector that reported $302K in total revenue in fiscal year 2023.

Mission

PARMA HOCKEY ASSOCIATIN IS A VOLUNTEER GROUP THAT ORGANIZES & ADMINISTERS A YOUTH HOCKEY PROGRAM FOR 160 PLAYERS AGES 3-16. THE OBJECTIVE IS TO PROVIDE A RECREATIONAL ATHLETIC PROGRAM THAT HELPS DEVELOP THAT HELPS DEVELOP SPORTS MANSHIP

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $302,395

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $302,395

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $293,996

Other Expenses $293,996

TOTAL EXPENSES $293,996

Year-over-Year Comparison

	2023	2022	Change
Revenue	$302,395	$287,770	+0.1%
Expenses	$293,996	$265,000	+0.1%
Net Income	$8,399	$22,770	-0.6%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

N/A

Independent Members

N/A

Employees

N/A

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
PETER KRAGULJAC	PRESIDENT	10.00	Officer	$0	$0	$0
SARA STANKIEWICZ	VICE PRESIDENT	10.00	Officer	$0	$0	$0
CHERRIE KURLYCHECK	SECRETARY	10.00	Officer	$0	$0	$0
SARA STETTIN	TREASURER	10.00	Officer	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	No data	No data	No data	No data
2024	$302,395	$293,996	No data	$8,399
2023	$287,770	$265,000	$98,934	$22,770
2022	$309,377	$279,948	$104,799	$29,429
2021	$263,137	$219,807	$77,362	$43,330
2020	$208,814	$220,512	No data	$-11,698
2019	$232,379	$246,377	$46,170	$-13,998

PARMA HOCKEY ASSOCIATION